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HMRC internal manual

National Insurance Manual

From
HM Revenue & Customs
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Class 2 National Insurance contributions liability: Definition of a self-employed earner

Section 2(1)(b) of the Social Security Contributions and Benefits Act 1992 & section 2(1)(b) of the Social Security Contributions and Benefits (Northern Ireland) Act 1992

Only self-employed earners can be liable to pay Class 2 National Insurance contributions. A self-employed earner is a person who is gainfully employed in the United Kingdom, other than in employed-earners employment. If you require guidance about a person’s employment status refer to the Employment Status Manual.

See NIM20150 for guidance about persons treated as self-employed earners.